us-oh/stat
Ohio Rev. Code § 5727.27
Company to keep records - inspection of records
Official textcodes.ohio.govlast amended
Every natural gas company or combined company liable for the tax imposed by section 5727.24 of the Revised Code shall keep complete and accurate records as prescribed by the tax commissioner. The records shall be preserved for four years after the return for the tax to which the records pertain is due or filed, whichever is later. The natural gas company or combined company shall make the records available for inspection by the commissioner or the commissioner's agent, on the request of the commissioner or agent.
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In this chapter (40 sections)
- 5727.01 · Public utilities definitions
- 5727.02 · Persons excepted
- 5727.03 · Combined company to file separate report for each listed…
- 5727.04 · Public utility or interexchange telecommunications company…
- 5727.05 · Exemption of nonprofit and municipal corporations
- 5727.06 · Taxable property of public utility or interexchange…
- 5727.08 · Annual report
- 5727.10 · Assessment - hearing - correction
- 5727.11 · Method of valuation
- 5727.12 · Valuation and assessment of railroad properties
- 5727.14 · Apportionment of value of property of interstate railroad
- 5727.15 · Apportionment of value of taxable property of public utilities
- 5727.23 · Preliminary or amended assessment - petition for reassessment
- 5727.24 · Tax on gross receipts of natural gas company or combined…
- 5727.25 · Quarterly or annual returns filed with tax payment -…
- 5727.26 · Assessment for failure to file return or pay amount due -…
- 5727.27 · Company to keep records - inspection of records
- 5727.28 · Refunds
- 5727.29 · Refundable credit calculation
- 5727.30 · Public utilities subject to annual excise tax
- 5727.031 · Report by entity incidentally supplying electricity
- 5727.31 · Annual statement of public utility - reports
- 5727.32 · Contents of statement and reports
- 5727.33 · Ascertaining and determining gross receipts of certain…
- 5727.38 · Excise tax on gross receipts of certain public utilities
- 5727.42 · Collection of excise taxes; refunds; failure to pay taxes
- 5727.45 · Crediting of taxes and penalties to funds
- 5727.47 · Notice of assessment - petition for reassessment
- 5727.48 · Extension of time
- 5727.49 · Monthly report of secretary of state - information provided…
- 5727.50 · Valuation if no report or erroneous information reported
- 5727.51 · Taxes on dissolution or retirement required to be paid
- 5727.53 · Action to recover taxes
- 5727.54 · Cancellation of articles of incorporation or certificate of…
- 5727.55 · Prohibition against doing business after cancellation of…
- 5727.56 · Reinstatement of public utility - conditions - designation of…
- 5727.57 · Petition for judgment for taxes - injunction - procedure -…
- 5727.58 · Quo warranto proceedings
- 5727.60 · Penalty for failure to make report
- 5727.61 · Affidavit denying unlawful political contributions